Results 271 to 280 of about 65,905 (304)

Management Accounting in the Public Sector

International Journal of Public Sector Management, 1991
The article defines the public sector, contending that concepts, techniques and models applicable here are also applicable in the private sector. Operational auditing and internal control within a dual accounting system are advocated. The article ends with a brief account of public sector accounting in Singapore.
openaire   +1 more source

Accountability in the public sector of Mongolia

2017
This study provides an exploratory analysis of the current system of public sector accountability in Mongolia. Mongolia adopted a new democratic Constitution in 1992 with a special chapter devoted to the protection of human rights. Regular elections have been held and key democratic institutions have been established.
openaire   +1 more source

Management Accounting in the Public Sector

2018
Management accounting in the public sector is discussed in this chapter outwith New Public Management and the Public Choice. Borrowing from research in political science and public affairs, this chapter exposes in a systematic manner the public sector and civil service’s main characteristics.
openaire   +1 more source

International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda

Financial Accountability and Management, 2022
Lisa Schmidthuber, Dennis Hilgers
exaly  

Implementation of the international public sector accounting standards in Europe. Variations on a global theme

Accounting Forum, 2022
Tobias Polzer, Giuseppe Grossi, Christoph Reichard   +2 more
exaly  

Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka

International Review of Administrative Sciences, 2021
Pawan Adhikari, Chamara Kuruppu, Giuseppe Grossi   +2 more
exaly  

PUBLIC SECTOR ACCOUNTABILITY

2006
openaire   +2 more sources

Adopting International Public Sector Accounting Standards: a challenge for modernizing and harmonizing public sector accounting

International Review of Administrative Sciences, 2016
Isabel Brusca
exaly  

The diffusion of accounting practices in the new “managerial” public sector

International Journal of Public Sector Management, 2003
Irvine Lapsley
exaly  

Changes in the Public Sector: A Review of Recent “Alternative” Accounting Research

Accounting, Auditing and Accountability Journal, 1992
Jane Broadbent, James Guthrie
exaly